Miscellaneous 2020

Session 12.1: New ATO views on back to back rollovers

Published Date: 11 Mar 2020

 

Sorry, this content is for subscriber only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

There are an abundance of CGT roll-overs (and concessions) which taxpayers have access to. This video focuses on:
  • decision making when choosing the appropriate rollover and implementing it
  • new ATO guidance on back to back rollovers [note: applying the concepts from TD 2019/D1] " Part IVA is not the only issue to be concerned about
  • structuring into multiple rollovers " impacts on the CGT discount and other issues.

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2020

Share this page